Goods and Services Tax India: Read all latest GST news, articles, notification, circulars, case laws news on, MVAT DVAT PVAT GST GSTN IGST CGST GST Council GST Rates SGST GST Forms GST Rules.
Goods and Services Tax : Calcutta HC quashes GST demand, ruling that ITC cannot be denied due to retrospective supplier deregistration if the purchaser mee...
Goods and Services Tax : Provisional attachment under GST aims to protect revenue but often raises concerns about misuse. Explore its legal framework, impa...
Goods and Services Tax : The March 2025 edition of the GST Case Law Compendium offers comprehensive insights into pivotal GST-related judgments by the High...
Goods and Services Tax : Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single ...
Goods and Services Tax : Missing the GST appeal deadline can result in permanent loss of rights. Learn why courts can’t help and how taxpayers can avoid ...
Goods and Services Tax : The government has introduced measures to ease GST compliance for MSMEs, including higher thresholds, simplified returns, and digi...
Goods and Services Tax : The government reviews GST rate rationalization and tax slab changes while expanding digital banking and financial inclusion effor...
Goods and Services Tax : The government addresses concerns over GST hike on agricultural pump-sets, its impact on sales, and input tax credit refunds based...
Goods and Services Tax : The government awaits GST Council recommendations on Jeevan Rakshak life insurance GST reduction. No proposal exists for additiona...
Goods and Services Tax : The Indian government addresses GST reduction on health insurance, anti-profiteering measures, and revenue impact, awaiting GST Co...
Goods and Services Tax : Karnataka High Court orders GST appellate authority to hear Takappa's appeal on merits, citing procedural lapses in rejection....
Goods and Services Tax : Calcutta High Court directs fresh GST show-cause notice, citing lack of specific reasoning in original notice concerning GSTR mism...
Goods and Services Tax : Madras High Court directs appellate authority to hear Nirman Encon's GST appeal, citing lack of opportunity in original assessment...
Goods and Services Tax : Kerala High Court held that when contract rates fixed are inclusive of GST and other taxes, contractor is not permitted to claim G...
Goods and Services Tax : Kerala High Court addresses GST notice challenge in Minimol Sabu case. Court directs adjudicating authority to consider preliminar...
Goods and Services Tax : CBIC discusses revenue trends, HR promotions, sports events, and duty evasion cases in a recent review meeting. Key updates on inv...
Goods and Services Tax : GST waiver applications face technical issues. Payment due by March 31, 2025; waiver applications can be filed until June 30, 2025...
Goods and Services Tax : Kerala GST enables video conferencing for personal hearings to improve efficiency. Physical hearings remain an option in exception...
Goods and Services Tax : Kerala SGST launches Centralised Refund Processing from March 15, 2025, ensuring faster verification, virtual hearings, and stream...
Goods and Services Tax : Highlights include the AEO Mutual Recognition Agreement with New Zealand, NACIN’s capacity-building strategies, and a Rs. 6.53 c...
TRANSITIONAL PROVISIONS UNDER GST Migration of existing taxpayers (Sec 139) Q1. Is it compulsory for existing registrants to continue under GST ? Ans: As per provisions contained in Sec 139, every existing registrants will be provided a provisional certificate which will be valid for 6 months from the appointed date. It is at the option […]
Section 17 of CGST Act, 2017 deal with apportionment and blocking of the Credit. On other hand Government has notified the rate of GST for services where the credit for some service provider such as transport of goods and passenger and Foremen service for chit Fund has block either fully or restricted manner.
Under the GST regime, there will be a standardised form for making any claim for refunds. The claim and sanctioning procedure will be completely online and time bound, which is a marked departure from the existing time consuming and cumbersome procedure.
GST laws don’t permit ITC of input services to the Real Estate Developers However schedule of GST rates for services allows full ITC. There is contradiction in the law itself
In this article we have tried to put a detailed analysis of GST Rates for Hotels, Restaurants, Catering, Supply of Foods/drinks and its impact on such industries and to the ultimate consumers. Here are the highlights of new GST rates:
A facilitation cell has been opened in the Ministry and GST Cell has been made operational in each of the PSUs under it. The name and number of contact persons in the Ministry’s facilitation cell and PSUs GST cell are as under:
Pursuant to Section 48 of CGST Act, 2017, read with Rule 24 of the Return Rules, any person who has passed the Final Examination of The Institute of Company Secretaries of India (ICSI) is eligible for enrolment as a Goods & Services Tax Practitioner by making an application in Form GST PCT-1 to the Authorized Officer.
As per section 7(1) of CGST Act, 2017 Supply includes all forms of supplies such as sale, transfer, barter, exchange, license, rental, lease or disposal etc. made or agreed to be made for a consideration by a person in the course or furtherance of business.
Provisions of refund of Taxes are very important as delay would adversely impact exporters, manufacturers. In some States there is no refund in reality and in many States it is available in a delayed manner with a very high transaction cost. The Service tax refund has similarly seen period of no refund and even today the refunds for the year 2008 are outstanding!!
आई.जी.एस.टी. बिक्री के लिए ट्रांजेक्शन- प्रथम विक्रेता x मुंबई – 10 लाख रूपये मुंबई के ही y को . द्वितीय विक्रेता – Y मुंबई 10.50 लाख रूपये राजस्थान के Z को . तृतीय विक्रेता – Z राजस्थान 11 लाख रूपये राजस्थान में ही उपभोक्ता को. 1.पहला ट्रांजेक्शन राज्य के भीतर है . 2. दूसरा ट्रांजेक्शन अन्तर प्रान्तीय है (IGST). तीसरा ट्रांजेक्शन राज्य के भीतर है .
